Arizona Criminal Justice Commission Drug and Gang Enforcement Account Distributions June 30, 2008 Financial

A REPORT
TO THE
ARIZONA LEGISLATURE
Financial Audit Division
Financial Audit
Arizona Criminal
Justice Commission
Drug and Gang Enforcement
Account Distributions
June 30, 2008
Debra K. Davenport
Auditor GeneralThe Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five
senators and five representatives. Her mission is to provide independent and impartial information and specific
recommendations to improve the operations of state and local government entities. To this end, she provides financial
audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and
conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.azauditor.govArizona Criminal Justice Commission
Report on Audit of Summary of
Drug and Gang Enforcement Account Distributions
June 30, 2008



Table of Contents Page

Independent Auditors’ Report 1


Summary of Drug and Gang Enforcement Account Distributions 2


Notes to Summary of Drug and Gang Enforcement
Account Distributions 3
STATE OF ARIZONA
OFFICE OF THE DEBRA K. DAVENPORT, CPA WILLIAM THOMSON
AUDITOR GENERAL DEPUTY AUDITOR GENERAL
AUDITOR GENERAL
Independent Auditors’ Report



Members of the Arizona State Legislature

The Honorable Janice K. Brewer, Governor

The Arizona Criminal Justice Commission


We have audited the accompanying Summary of Drug and Gang Enforcement Account Distributions for
the year ended June 30, 2008, and from inception to June 30, 2008, pursuant to Arizona Revised Statutes
(A.R.S.) §41-2402. This Summary is the responsibility of the Arizona Criminal Justice Commission’s
management. Our responsibility is to express an opinion on this Summary based on our audit.

We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the Summary is
free of material misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the Summary. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall summary
presentation. We believe that our audit provides a reasonable basis for our opinion.

The accompanying Summary of Drug and Gang Enforcement Account Distributions was prepared for the
purpose of complying with Arizona Revised Statutes §41-2402 as discussed in Note 1, and is not intended
to be a presentation in conformity with U.S. generally accepted accounting principles.

In our opinion, the accompanying Summary of Drug and Gang Enforcement Account Distributions
presents fairly, in all material respects, the Commission’s distributions for the year ended June 30, 2008,
and from inception to June 30, 2008, of Drug and Gang Enforcement Account monies by type of activity
specified by A.R.S. §41-2402.

This report is intended solely for the information and use of the members of the Arizona State Legislature,
the Governor, the Arizona Criminal Justice Commission, and management and is not intended to be and
should not be used by anyone other than these specified parties. However, this report is a matter of public
record, and its distribution is not limited.




Jay Zsorey, CPA
Financial Audit Director

August 6, 2009
th2910 NORTH 44 STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051


Arizona Criminal Justice Commission
Summary of Drug and Gang Enforcement Account Distributions
Year Ended June 30, 2008, and from Inception to June 30, 2008


Distributions for Year Ended June 30, 2008
Federal Nonfederal Reversions Total
(Note 3) (Note 4)
Type of Activity

Investigation $ 1,592,730 $ 2,085,237 $ 789 $ 3,677,178
Prosecution:
State and county prosecution 1,656,159 2,285,750 3,284 3,938,625
City and town prosecution 56,074 180,319 236,393
Adjudication 803,177 1,103,879 39,657 1,867,399
Detention 2,591 (2,591)
Forensics 197,732274,402472,134
Arizona Drug and Gang Prevention
Resource Center 305,800 305,800
Criminal Justice Records Improvement
Program 146,543 146,543
Total distributions for year ended
June 30, 2008 $ 4,455,006 $ 6,232,796 $ 43,730 $ 10,644,072

Distributions from Inception in August 1987 to June 30, 2008
Federal Nonfederal Reversions Total
(Note 3) (Note 4)
Type of Activity

Investigation $ 53,273,900 $ 25,560,635 $1,527,282 $ 77,307,253
Prosecution:
State and county prosecution 48,838,29924,959,406537,393 73,260,312
City and town prosecution 4,021,520 2,153,280 209,713 5,965,087
Adjudication 6,513,326 39,085,4661,280,196 44,318,596
Detention 1,407,397 6,061,249 64,605 7,404,041
Drug abuse education (DARE) 1,183,862 190,123 44,764 1,329,221
Forensics 2,275,306 8,184,757 39,277 10,420,786
Arizona Drug and Gang Prevention
Resource Center 3,935,900 3,935,900
State General Fund 200,000 200,000
Criminal Justice Records Improvement
Program 6,258,776 1,630,211 146,911 7,742,076
State matching for Edward Byrne Memorial
Formula Grant Program (formerly entitled
Drug Control and System Improvement—ant) (2,894,192) 2,894,192
Total distributions from inception to
June 30, 2008 $120,878,194 $114,855,219 $3,850,141 $231,883,272

See accompanying notes to summary.
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Arizona Criminal Justice Commission
Notes to Summary of Drug and Gang Enforcement Account Distributions
Year Ended June 30, 2008, and from Inception to June 30, 2008


Note 1 - Arizona Revised Statutes (A.R.S.) §41-2402(A) established the Drug and Gang Enforcement
Account (Account) within the Criminal Justice Enhancement Fund to be used for the purpose
of enhancing efforts to deter, investigate, prosecute, adjudicate, and punish drug offenders
and members of criminal street gangs. To fund this effort, A.R.S. §41-2402(B) and (C) require
the Arizona Criminal Justice Commission (Commission) to distribute monies from the Account
within prescribed limits based on a plan of expenditures submitted to the Joint Legislative
Budget Committee. Further, A.R.S. §41-2402(F) requires that any federal monies or state
matching monies in the Account be allocated by the Commission pursuant to a plan approved
by the federal government, notwithstanding the limitations prescribed in subsection B of the
statute. The Summary of Drug and Gang Enforcement Account Distributions presents the
distributions from the Account by type of activity specified by A.R.S. §41-2402 for the year
ended June 30, 2008, and since the Account’s inception in August 1987 to June 30, 2008.

Note 2 - The proceedings of the Commission’s open meeting, dated May 24, 2007, and submitted to
the Joint Legislative Budget Committee, established the proposed distribution by activity (i.e.,
investigation, prosecution, adjudication, detention, forensics, and so forth) for the Account for
fiscal year 2008.

Note 3 - Nonfederal distributions for the Arizona Drug and Gang Prevention Resource Center were
made from state appropriations of the fees collected pursuant to A.R.S. §12-284 and
distributed pursuant to A.R.S. §12-284.03(A)(1). For all other activities, nonfederal distributions
were made from fines and forfeits collected pursuant to A.R.S. §13-811(C) and the
subrecipients’ matching contributions to the program.

Note 4 - Reversions consist of adjustments resulting from subrecipient-monitoring reviews performed
by the Commission. These reversions are either deposited into the Account for redistribution in
the following year or reverted to the federal government.

Note 5 - During fiscal year 2004, the Commission changed its method of accounting for subrecipient
matching monies. Matching monies from subrecipients are no longer collected by the
Commission and distributed from the Drug and Gang Enforcement Account. Subrecipients
report spent matching monies on their monthly financial reports. As of July 1, 2003,
subrecipient matching monies are excluded from the Summary since they are no longer
considered distributions from the Account. However, total distributions from inception to
June 30, 2003, still include subrecipient matching monies.
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